EPF Act to apply to establishments employing ten or more persons in Jammu and Kashmir
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 31st October, 2019
S.O. 3962(E).—In exercise of the powers conferred by the proviso to sub-section (3) of section 1 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby extends the provisions of the said Act to apply to the establishments, employing ten or more persons and covered under the provisions of the erstwhile the Jammu and Kashmir Employees’ Provident Funds and Miscellaneous Provisions Act, 1961 (XV of 1961), as it stood before its repeal by the Jammu and Kashmir Reorganization Act, 2019 (34 of 2019), with effect from the 1st Day of January, 2020.
[F. No.R-11011/02/2019-SS-II]
R.K. GUPTA, Jt. Secy.
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment

